The Uniform Certified Public Accountant Exam is a litmus test designed to protect public interest. Only the most qualified candidates become licensed CPAs in the United States.
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The exam is offered in a computer-based format at authorized Prometric test centers in the United States and certain designated international locations. To locate a testing center near you, visit the Prometric website.
No, you can take the exam for any state at any of the authorized Prometric testing centers.
The Uniform CPA Examination is offered the first two months of each calendar quarter, known as testing windows:
You can take them all in the same testing window if you choose, but it is not required.
Yes, but you cannot retake the same part again in the same testing window.
Yes, you may take the CPA exam in any order you please.
The licensing authority for the CPA designation is the Board of Accountancy for the jurisdiction in which a CPA practices. The American Institute of Certified Public Accountants (AICPA) maintains the Uniform CPA Examination content and scoring.
Most jurisdictions allow you to apply online using the CPA Examination Online Application System; however, you need to contact the Board of Accountancy directly if you are applying for one of the following jurisdictions:
This varies by jurisdiction, but most allow a maximum of 18 months to pass all remaining sections to retain credit for a prior passed section.
Depending on experience, you should expect to invest up to 100 hours of total study time for each exam part.
Each exam is graded on a scale of 0-99. A passing score is 75 or above. The score doesn’t represent a simple average, instead, a complex formula applies.
No. Scores are generally available within a few weeks of taking your exam.
There is no limit to the number of times you can retake any of the CPA exam parts if you fail. Keep in mind, that you must wait until the next testing window before you can take the part you failed. It is important to note that you must pass all 4 exam parts within 18 months of each other.
Initial applicants pay an application fee and an examination fee for each exam. The amount you will pay in fees will depend on your jurisdiction, but you can expect to pay around $200 for each part of the exam.
The requirements for continuing professional education vary from state to state. Upon completion of the CPA exams, a CPA must meet the requirements of the state where their CPA license is held. In general, you should expect to earn 40 hours of CPE for each year in the reporting period. The AICPA requires regular members to complete 120 hours of CPE for each three-year reporting period.
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